Laura, the accountant for Ocsoc Ltd., is currently preparing the December 31, 2020, statement of financial position, and she asked you to help her classify the following liabilities: Identify each of the liabilities as current or non-current (Long-term). (Note that some liabilities may be classified partially as current and partially as non-current.) a. b. C. d. In the month of December, Ocsoc accepted $231,000 in deposits for goods to be delivered to customers by March 2021. During December, Ocsoc withheld $5,000 from employee wages for CPP, El, and taxes. The company is required to remit the amount to the government on January 15, 2021. In 2019, Ocsoc obtained a $112,000 five-year loan repayable at maturity. The company provides a one-year assurance-type warranty on its products and in December 2020 estimated a warranty expense of $21,000. At the end of December, Ocsoc owed suppliers $58,000 for goods purchased during the last quarter of the year, which will be settled in the first quarter of 2021. Ocsoc has a $59,000 loan, of which $5,900 is scheduled to be repaid in 2021. During 2020, Ocsoc exceeded its cash balance by $4,400 and the bank automatically activated a line of credit to cover the shortage. e. f. Current Long-term a.